CAclubindia Articles
Implementation of GAAR - Postponed to April 1, 2016
Dear All, We are pleased to inform that the Ministry of Finance has decided to postpone the implementation of GAAR and shall be applicable from 1st April, 2016.
Budget 2013 Wishlist - Direct Tax
Honorable Finance Minister, could you please be our Santa? Nation is gearing up for the Budget! Expectantly this Budget is not just a twelve-monthly work-out but an endeavor to integrate the populaces visions. All the leading dailies are redden
Companies Bill 2012 - Read between the lines
Companies Bill 2012 - Read between the lines cs amitava banerjee The groundwork on the bill started way back in 2005 with the JJ Irani Committee report in May 2005.However the bill passed on the 18th January
Recent Changes in GAAR
Introduction: The Ministry of Finance had come out with General Anti Avoidance Agreement (GAAR) in this buget. But due to its opposition from many quarters especially the FIIs(Foreign Institutional Investors), Government formed a expert Com
MAT - Make it easy
Normally, a company is liable to pay tax on the income computed in accordance with the provisions of the Income-tax Act, 1961 but the profit and loss account of the company is prepared as per the provisions of the Companies Act, 1956. There were
Centralised Processing of Statement of TDS Scheme, 2013
Centralised Processing of Statement of TDS Scheme, 2013 (Notification 3, Date of Issue 15-01-2013) Ministry of Finance has introduced the scheme for Centralised Processing of Statement of TDS on 15th January, 2013 in exercise of powe
Basics of NSE
The National Stock Exchange of India Limited (NSE) was incorporated as a joint stock company under the Companies Act, 1956 on November 27, 1992.The Government of India has granted recognition as a s
Applicability of sec. 9(1)(vii) on Offshore Supply Contract
XYZ is engaged in the business of real state development. In the normal course of business, it imports the various high quality equipment's and goods from outside India. Whether the title and ownership of the goods exported by exporter outside India,
Direct Tax Code - Some Important Aspects
The readers are informed in advance that the following article may appear bit lengthy but may contain important information, so kindly bear with the same. Everyone is waiting for the much discussed Direct Tax Code, but I have noticed some points
Physical affixing of Brand name on Goods - Not Sole Criterion
Physical affixing of Brand name on Goods is not the sole criterion for denial of SSI Exemption under Central Excise We are sharing you an important analysis of judgement in case of CCE, CHENNAI-II v. M/s Australian Foods India Ltd. 20
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